Internal Revenue Bulletin:  2014-43 

October 20, 2014 

EXCISE TAX


Table of Contents

T.D. 9697T.D. 9697

This document contains final regulations that modify the regulations providing requirements for limited-scope vision or dental benefits to qualify as excepted benefits and provide requirements for when an employee assistance program (EAP) qualifies as excepted benefits. Excepted benefits are not subject to the various market reforms imposed by the Affordable Care Act and do not qualify as minimum essential coverage. The final regulations apply to plan years beginning or or after January 1, 2015.


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